Reclamación Plusvalía Municipal

mayo 10, 2019 10:27 am

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¿QUÉ ES LA PLUSVALÍA MUNICIPAL Y CÓMO RECLAMARLA?

El impuesto sobre el Incremento del Valor de los Terrenos De Naturaleza Urbana, comúnmente conocido como Plusvalía Municipal, es un impuesto municipal, directo y de carácter potestativo.

Viene regulado por los Artículos del 104 al 110 del RDL 2/2004. Texto refundido de la Ley Reguladora de las Haciendas Locales. Si bien, hemos de decir que habrá de estarse a lo dispuesto en las Ordenanzas Municipales.

Este impuesto grava los terrenos de naturaleza urbana (los terrenos rústicos no están sujetos a este impuesto).

Pero dejémonos de formalismos y vayamos a lo que nos interesa. Este impuesto se genera cada vez que se transmite un inmueble. En términos coloquiales diremos que se produce cada vez que el inmueble cambia de dueño. Un dato a tener en cuenta es que, si entre transmisión y transmisión no ha transcurrido más de un año, ¡no se paga nada!

Sobre el tema que nos compete, tenemos que recordar que el Tribunal Constitucional en su sentencia 59/2017 declaró inconstitucionales y nulos los artículos 107.1 y 107.2 de la Ley de Haciendas Locales. Ahora bien, el Tribunal Supremo aclara en su sentencia que solo será nulo el impuesto en aquellos casos en que no se haya generado ganancia.

Si este es vuestro caso, os diremos qué dos opciones tenéis:

1. Ya que la carga de la prueba siempre corresponde al contribuyente, podéis presentar en el ayuntamiento vuestras escrituras públicas de compraventas, donde se acredite que habéis tenido pérdidas en la venta del piso. Es decir, la copia simple de la escritura pública de cuando comprasteis vuestro piso y la copia simple de la escritura de cuando lo vendisteis, junto con una instancia alegando la minusvalía. Deciros que esta NO es la opción recomendada por los ayuntamientos, ya que se muestran reticentes al hecho de no cobrar el impuesto.

2. La opción recomendada es el pago del impuesto y su posterior reclamación. La forma de reclamarlo es distinta según si el impuesto se exige en régimen de autoliquidación o liquidación (esto depende del ayuntamiento). En el caso de Madrid, es el de autoliquidación por lo que el procedimiento a seguir sería el de Solicitud de Devolución de Ingresos Indebidos, la cual podemos presentar en un plazo de cuatro años desde la autoliquidación.

En este artículo simplemente os hemos hecho un breve resumen, si necesitáis más información o un asesoramiento más exhaustivo, no dudéis en contactar con el departamento jurídico de vivienda².

Departamento Jurídico vivienda²

juridico, plusvalía municipal

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Reclamación Plusvalía Municipal

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